TaxTMI 
TaxTMI 
2011 (3) TMI 1534
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....of the Act on the ground that it has employed labours in the unit in the proportion of 23 per cent scheduled castes, 27 per cent backward classes and 12 per cent minorities. It appears that the applicant has been granted rebate up to the assessment year 1997-98, as submitted by the learned counsel for the applicant. For the assessment year 1998-99, the applicant has again claimed rebate under section 4AA of the Act. The rebate has been denied on the ground that the applicant could not furnish the certificate of the District Magistrate and the competent authority of the Labour Department. The applicant filed the appeal against the assessment order, which has been rejected. The applicant further filed the appeal before the Tribunal. The Trib....
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....at for the claim of the rebate under section 4AA, under Notification No. TT-2/779/XI-9(226)/94-U.P. Act-15-48-Order 95, dated March 31, 1995, issued in exercise of the power under section 4A of the Act, the exemption is subject to the conditions and restrictions mentioned therein. The conditions and restrictions are that the industrial unit has to file before the assessing authority up to 31st December of the succeeding assessment year a certificate of the District Magistrate to the effect that the person, who has been provided employment, belongs to the category of scheduled castes or scheduled tribes or other backward classes of citizens or minorities, as the case may be, and further a certificate of an officer not below the rank of an As....
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....as may be specified therein." Notification No.TT-2-779/XI-9(226)/94-U.P. Act-15-48-Order 95, dated 31st March, 1995: "In exercise of the powers under section 4AA of the Uttar Pradesh Trade Tax Act, 1948 (U. P. Act No. XV of 1948), the Governor is pleased to grant, with effect from April 1, 1995, a concession of twenty-five per cent in the rate of tax to such industrial units in the private sector as are registered under the Factories Act, 1948 and provide employment to the persons belonging to scheduled castes and scheduled tribes, other backward classes of citizens and to minorities at the rate respectively of not less than 23 per cent, 27 per cent and ten per cent of the total employment being provided by such industrial unit subject to....